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Noise in Accounting for Reinsurance of Universal Life
Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred ... enables the accounting for reinsurance of universal life contracts to better reflect the economic protection ...- Authors: Steven Malerich
- Date: Oct 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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A Fresh Look at Accounting for Reinsurance of Universal Life
Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred ... enables the accounting for reinsurance of universal life contracts to better reflect the economic protection ...- Authors: Steven Malerich
- Date: Aug 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance Under LDTI—Constraints
without a general solution—how to measure the reinsured portion of a direct loss from capping a net premium ... acknowledging limited guidance on the issue, the article describes the various events that can lead to ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance Under LDTI—Existing Business
Reinsurance Under LDTI—Existing Business This is the final article in a five-part series about accounting ... reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It ...- Authors: Steven Malerich
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
Reinsurance Under LDTI—Unique Concerns This is the fourth in a series of articles about accounting for reinsurance ... reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It looks ...- Authors: Steven Malerich
- Date: Apr 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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The Financial Reporter
The Financial Reporter Full version of The Financial Reporter, Issue No. 70, September 2007. 25631 ...- Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
- Date: Sep 2007
- Publication Name: The Financial Reporter
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Accounting for Ceded Reinsurance Under LDTI—Precedent
Reinsurance Under LDTI—Precedent This is the third in a series of articles about accounting for reinsurance ... reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It looks ...- Authors: Steven Malerich
- Date: Feb 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Introducing a New Practice Note on Purchase GAAP Accounting
Article describing an exposure of a practice note titled, “Treatment of VOBA, Goodwill, and Other Intangible ... accounting principles;mergers and acquisitions;value of business acquired 6442455886 6/1/2014 12:00:00 ...- Authors: Steven Malerich
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Ceded Reinsurance under LDTI—Introduction
Reinsurance under LDTI—Introduction This is the first in a series of articles about accounting for reinsurance ... Improvements to the Accounting for Long-Duration Contracts (LDTI). It provides an introduction to the topic, giving ...- Authors: Steven Malerich
- Date: Sep 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Unlocking of Traditional Contract Assumptions
Unlocking of Traditional Contract Assumptions Formulas for changes in GAAP liabilities and liability ...- Authors: Steven Malerich
- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance